F类型签证前5年是non-resident， 所以，不需要去打主意想这学费部分的抵扣税收，被IRS查的后果无非轻则罚款，重则对以后申请绿卡等等产生影响，尤其是在政府很穷的今天，不少人被追查5年前的报税。
怎么算无收入的学生呢？
1、没有申请过任何工作（校内、校外）
2、没有金融方面的投资，地产买卖、股票买卖等
3、没有需要缴税的fellowship或scholarship，怎么算不需要缴税的，文章最后给出了IRS官方的解释。简言之，如果是不需要干活的奖学金，并且它没有使用上的限制，并且低于你需要付的学费，那就不需要申报，这类人员，就符合我们文中无收入者的定义
4、另外，non-resident期间，银行的利息不需要扣税，所以无视银行给你发的表格
没有收入的学生，所需要填写的表格相当简单，压根不需要出40、50刀找会计，只需要填写一张form8843，可以通过以下链接下载http://www.irs.gov/form8843
f8843很容易填，说几个容易混淆的：
1、“Your U.S. taxpayer identification number, if any”没有ssn或是itin的，可以不用填
2、4a部分3个年份都必须写，如果没有就写0，可以减去你回国的日子，比如你回国40天，那么就325天
3、4b部分很重要，假设4a部分3个空格分别是x，y，z，那么4b=x+1/3y+1/6z，理论上这个数字只要超过183你就应该要报税了，但是，因为没有收入，所以只需要接着完成表格PartIII就可以了结束了
4、填表完成后，寄到IRS的几个中心，一般会选Internal Revenue Service Center, Austin, TX 73301 - 0215，其他地址可见http://www.irs.gov/file/article/0,,id=251098,00.html，建议4月15日前
Taxable Scholarships and Fellowships
If you received a scholarship or fellowship, all or part of it may be taxable, even if you did not receive a Form W-2. Generally, the entire amount is taxable if you are not a candidate for a degree.
If you are a candidate for a degree, you generally can exclude from income that part of the grant used for:
Tuition and fees required for enrollment or attendance, or
Fees, books, supplies, and equipment required for your courses.
You cannot exclude from income any part of the grant used for other purposes, such as room and board.
A scholarship generally is an amount paid for the benefit of a student at an educational institution to aid in the pursuit of studies. The student may be in either a graduate or an undergraduate program.
A fellowship grant generally is an amount paid for the benefit of an individual to aid in the pursuit of study or research.
Example 1
Tammy Graves receives a $6,000 fellowship grant that is not designated for any specific use. Tammy is a degree candidate. She spends $5,500 for tuition and $500 for her personal expenses. Tammy is required to include $500 in income.
Example 2
Ursula Harris, a degree candidate, receives a $2,000 scholarship, with $1,000 specifically designated for tuition and $1,000 specifically designated for living expenses. Her tuition is $1,600. She may exclude $1,000 from income, but the other $1,000 designated for living expenses is taxable and must be included in income.
http://www.irs.gov/individuals/students/article/0,,id=96674,00.html
关于纽约州有工作的F类报税，有空我下周或是下下周会写。
